Definition of micro-taxpayer As of 1.1.2021 the amendment defines a micro-taxpayer as an individual or legal person whose income for one tax period did not exceed the amount EUR 49,790.

The amendment to the Act on Value Added Tax with effect from 01.01.2021 introduces the possibility of correcting the tax base and tax on uncollectible receivables. The right to VAT refund

Amendment to the Motor Vehicle Tax Act with effect from 1. December 2020 is introducing changes in these areas: adjustment of annual tax rates the period to file a tax

The contributions provided, as well as the conversion for job allowances, are increased per employee to 80% of the total price of the employer´s work, which means that the contributions

On September 22, 2020, the National Council of the Slovak Republic approved a law which, for the purposes of tax administration, as well as other tax laws, determined the fiction of

Measures will be gradually implemented in 2 steps: a) There will be an increase in indicators to the following extent from 2021: Total amount of property / assets – of the

Fuel consumption stated in the certificate of registration or technical license can be increased by up to 20% which realizes the actual fuel consumption and their recognition as a tax expense.

if the taxpayer has already filed a tax return for 2019 - he can pay advances for income tax from the tax return for 2019 or 2018, always those that

Who is entitled to lease subsidies? Tenants of premises in which goods are sold or where services are provided to consumers, as well as market places where the use of these

State of emergency On 13 June 2020 the state of emergency declared by the government has come to an end after three months. However, the extraordinary situation persists.